TaxTMI 
TaxTMI 
We are registered as a dealer under central excise. RO told us that we can not import, purchase from manufacturer and purchase from FSD on same registration number. According to him any dealer can be an importer and FSD and cannot be importer and SSD in respect of different goods. Please advise.
Dealer Registration is for FSD or SSD?
04 Oct 2016 
5 Replies 
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Dealer registration scope: importer, first stage and second stage dealer status affects entitlement to issue cenvatable invoices.
Rule 9(1) requires registration for producers, traders and importers; Cenvat Credit Rules define First Stage Dealer as purchasing from manufacturers or importers, and Second Stage Dealer as purchasing only from first stage dealers. Consequently, an SSD should not independently import and issue cenvatable invoices unless separately registered as an importer; separate registrations for distinct activities are recommended to avoid disputes and ease Cenvat credit flow. (AI Summary)
Rule 9(1) requires registration for producers, traders and importers; Cenvat Credit Rules define First Stage Dealer as purchasing from manufacturers or importers, and Second Stage Dealer as purchasing only from first stage dealers. Consequently, an SSD should not independently import and issue cenvatable invoices unless separately registered as an importer; separate registrations for distinct activities are recommended to avoid disputes and ease Cenvat credit flow. (AI Summary)